2018 (12) TMI 425

ices prevalent at the depot from where the products were ultimately sold - demand of differential duty - Held that:- The goods were not sold from the Haldia Depot, but were further transferred to other depots of the appellant and sold at different prices. As such in terms of the provisions of Section 4 of the Central Excise Act, 1944 read with Rule 7 of the Central Excise Valuation Rules, 2000, th .....

X X X X X X X

Full Text of the Document

X X X X X X X

at the rates prevalent at their Haldia Depot. However, the petroleum products were transferred further from the Halida Depot to the appellant s depots situated at Rajbandha, Chitragunj and Mourigram and sold at prices different from the prices prevalent at the Haldia Depot. The department was of the view that the Central Excise duty is required to be paid by the appellant at the factory gate at pr .....

X X X X X X X

Full Text of the Document

X X X X X X X

rtificate from jurisdictional Central Excise Authorities dated 15.11.2018. In view of the above, he prayed that the penalties imposed may be set aside. 3. Ld. DR justified the impugned order. 4. The differential duty has become payable on the part of the appellant since the duty has been paid at the factory gate on the basis of contemporaneous prices prevalent at the Haldia Depot. However, the goo .....

X X X X X X X

Full Text of the Document

X X X X X X X